The invention provides an Erdosteine composition which consists of the following components by weight portions: 130 to 170 portions of Erdosteine, 35 to 65 portions of lactose, 30 to 70 portions of microcrystalline cellulose, 20 to 40 portions of low substituted hydroxypropyl cellulose, 1 to 5 portions of acesulfame, 10 to 30 portions of sodium carboxymethyl starch and 0.1 to 0.5 portions of magnesium stearate; the invention also provides a preparation method of the Erdosteine composition, comprising the following steps of: preparing materials and pelleting; mixing the Erdosteine and the low substituted hydroxypropyl cellulose evenly, then grinding, adding the sodium carboxymethyl starch, adding absolute ethyl alcohol, wet-mixing, cutting, drying, granulation and tabletting; mixing granules and microcrystalline cellulose evenly, adding the lactose, the acesulfame and the magnesium stearate for pelleting, subpackaging and obtaining the Erdosteine composition. The Erdosteine compositionhas good dispersible uniformity and high drug dissolution efficiency.